The problem of auditor independence had been a long debatable issue. Major failures to maintain independence were attributed to extended auditor client relationship factors such as the provision of management advisory services and the long audit tenure. Regulations such as the SOX (2002) tried to limit the effects of such practices by mandating rotation and prohibiting provision of advisory service, however such practices tend to solve the problem of lack of independence in appearance rather than in fact. Auditor independence in fact could be matter of his/her personal values; one of them is the degree of moral reasoning. Individuals’ degree of moral reasoning tend to be affected by macro levels factors of social interaction such as one’s culture as well as micro level factors such as one’s degree of religious affiliation. This paper intends to determine the interaction effect of religiosity and moral reasoning (as the relation between both factors is expected to be a nonlinear) on the auditor independence, in addition to the interaction effect of the personal cultural perceptions and moral reasoning also on auditor independence as well. This exploratory cross-culture paper was conducted using a questionnaire distributed on a sample of 200 auditors in Egypt and 85 auditors in the United Kingdom; the two countries represented two cultural extremes on Hofstede scale as well as two religiously different ones. This paper uses the mixed factorial ANOVA technique to determine the interactional effects of the previously listed independent variables on the degree of auditor independence assessed by his/her likelihood to accept client’s materially misstated reported information using eight (2x2x2) scenarios (adopted by Windsor and Ashkanasy 2009). Preliminary results show that religiosity had a significant effect on Egyptian auditors’ degree of independence but no impact for UK auditors, for whom moral reasoning had the significant effect.
Page 1 of 1. The problem of auditor independence had been a long debatable issue. Major failures to maintain. independence were attributed to extended auditor client relationship factors such as the provision. of management advisory services and the long audit tenure. Regulations such as the SOX (2002). tried to limit ...
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